ORGANIZATIONAL AND ECONOMIC MECHANISMS FOR STRENGTHENING FINANCIAL DISCIPLINE AND REDUCING NON-TARGETED EXPENDITURES IN NATURAL MONOPOLY ENTITIES

Abstract

This article examines the organizational and economic mechanisms for strengthening financial discipline and optimizing non-targeted expenditures in natural monopoly entities. The study evaluates the effectiveness of an institutional model based on centralized financial planning and the financial accountability of regional divisions, using “Hududgazta'minot” JSC as a case study. The author demonstrates, through quantitative evidence, that the establishment of a systematic control framework creates significant opportunities for reducing budget variances and minimizing non-targeted expenditures.